That sounds like old news, but the study looks at the removal of tax expenditures, or tax breaks, as a tradeoff for lower rates. Republicans have not said which tax expenditures they want to get rid of, but the biggest ones, such as the mortgage interest deduction and tax exclusion of employer provided health benefits, go to a lot of people.

There are many good reasons to get rid of tax expenditures. They are unfair and distort economic decision making. Getting rid of them could radically lower rates, as demonstrated by the Bowles-Simpson commission. But the Republican plan apparently doesn’t quite manage this, according to the study.

Instead, under the GOP plan, households earning $100,000 to $200,000 a year would see $7,000 in savings from lower tax rates, but would lose more in deductions, ultimately paying an extra $2,700 a year in income taxes.

Households earning more than $1 million a year, would get net savings of about $300,000. The results were confirmed by the non-partisan Tax Policy Center.

Grover Norquist publishes a rebuttal here. The gist of it is that the Ryan plan also calls for reducing the federal government to 18 percent of GDP. But that too is mostly likely a fantasy, given the lack of appetite in either party to reduce entitlement spending with the onset of the baby boom.